ARCHIVES RECORD. Records, Cubic ft.: Approx. # of Items: 102 boxes & 192 volumes HISTORICAL NOTE

Transcription

1 ARCHIVES RECORD RG004 Auditor of Public Accounts Records, Cubic ft.: Approx. # of Items: 102 boxes & 192 volumes HISTORICAL NOTE The office of Auditor of Public Accounts was created by acts of the first Territorial Legislature, approved March 16, The Auditor was thereby made general accountant and revenue officer of the Territory with a salary of $200 per annum. Amendatory acts prescribing duties were passed by the Territorial Legislature on January 26, 1856; February 15, 1864; February 9, 1865; and February 13, The act of February 15, 1864 combined the offices of Auditor and School Commissioner with a salary of $900 per annum. The Legislature of 1875 fixed the salary and outlined the duties of the Auditor. By the act of 1913 the Insurance Department was separated from the Auditor s office. As of the general election of November 1966, and every four years thereafter, the Auditor of Public Accounts shall be elected by the people for a four-year term. The duties of the Auditor in the 1980s were: Inform the Legislature in writing about fiscal affairs of the state whenever called upon; Examine the fiscal records of all tax supported state agencies, departments, etc., unless required to be performed by other officers or persons; Report to the Director of Administrative Services all irregularities and misconduct of individuals involved if any; Examine and register state, county, municipal, and other public bonds

2 RG004 Auditor of Public Accounts i ADDED ENTRIES: ACCOUNTING RECORDS--NEBRASKA AGRICULTURAL LANDS NEBRASKA AUDIT REPORTS--NEBRASKA BANKS--NEBRASKA--EXAMINATIONS BONDS--NEBRASKA--COUNTY BONDS NEBRASKA--MUNICIPAL COUNTY GOVERNMENT NEBRASKA--AUDIT REPORTS INDIAN LANDS NEBRASKA NEBRASKA. BOARD OF EDUCATIONAL LANDS & FUNDS PUBLIC POWER DISTRICTS NEBRASKA--AUDIT REPORTS SCHOOL FUNDS--NEBRASKA SCHOOL LANDS NEBRASKA

3 RG004 Auditor of Public Accounts 2 Duties of the Auditor (cont): Examine fiscal records of all county officers; Audit books of all county officers annually and establish a uniform system of bookkeeping for all county offices. In addition, the Auditor may administer oaths and affirmations in matters pertaining to his office. By the year 2000 the Auditor only had to conduct audits of certain political subdivisions, register bonds, set audit standards & guidelines, and investigate fraud & abuse. The Auditor is a member of the Board of Canvassers, State Tax Board, State Records Board and Suggestions Award Board. SCOPE AND CONTENT NOTE No original records have been received from the State Auditor s office since Only scattered administrative correspondence exists in subgroup one. No office correspondence has been received since the initial transfer in The collection of auditor s records in arranged into eleven subgroups: 1) Correspondence and Miscellany, ; 2) Appropriations, ; 3) Receipts & Disbursements, ; 4) Ledgers & Journals, ; 5) Board of Equalization, ; 6) County Records, ; 7) Corporate Records, ; 8) Land Records, ; 9) Audit Reports, ; 10) Budget Reports, ; and, 11) Bond Records, Subgroup one consists of miscellaneous records with dates ranging from Subgroup two consists of appropriation journals for state agencies. Subgroup three contains warrant registers, disbursement journals, and account books of moneys received,

4 RG004 Auditor of Public Accounts 3 Subgroup four, ledgers and journals, consists of fund ledgers, ; a wolf bounty record, , volumes for legislatures expenses, , monthly statements of the auditor, , and disbursements for roads and bridges, Subgroup five contains one volume of Board of Equalization minutes and accounts, Subgroup six, county records, includes records of county treasurer s accounts with the Auditor of Public Accounts, There is also one volumes of the Auditor s examination of county treasurer s accounts, Subgroup seven, corporate records is divided into two series: 1) Bank records, ; and 2) Insurance companies, The land records of Subgroup Eight include a register for Indian lands, , and another called a land record, (for agricultural, state, and school lands). Also included are two abstracts of lands, Subgroup nine, Audit Reports, , consist mainly of county audits, A few scattered state audits with dates ranging from are present as well as audits of Public Power Districts, The next subgroup contains budget reports for counties, Subgroup eleven, Bond Records, is divided into five series: 1) Bond Registers, ; 2) County/Precinct Bonds, ; 3) School District Bonds, ; 4) City & Village Bond Records, ; and 5) Miscellaneous Bond Records,

5 RG004 Auditor of Public Accounts 4 DESCRIPTION SUBGROUP ONE CORRESPONDENCE & MISCELLANY, B.1 Correspondence & Miscellany, Funding Bond, Nov. 20, 1861 School Fund Corres., 1862 Corres. (2 items), Deed records, Model Farm, 1873 Road & Bridge Account, University Board of Regents statement, 1918 Correspondence, Correspondence, County Audit Plan, 1927 Liquidation of Failed Banks in Nebr Audit - Board of Educational Lands & Funds, Applications for County Examiner, 1937 NOTE: No administrative correspondence for the office of Auditor of Public Accounts exists for the years No correspondence was transferred to the State Archives. B.2 Correspondence, General Correspondence, Applications/Resignations, Employee Retirement Systems, (includes employee history information) Military Dept - Civil Defense, 1964 Federal-State Disaster Act Reimbursements County reimbursements, City/Town, Special Districts, Disaster proclamations, 1964 Legislation, 1963 Roberts Construction Co., 1967 Audits - Sanitary & Improvement Dists, Social Security, State House Motor Pool (1960s, n.d.)

6 RG004 Auditor of Public Accounts 5 SUBGROUP ONE CORRESPONDENCE & MISCELLANY (cont) B (cont) State Standards & Specifications Committees, State Treasurer, B.3 Legal Data, mostly Bank Investigation Committee NOTE: No administrative correspondence since 1968 has been transferred from the Auditor s office to the State Archives. SUBGROUP TWO APPROPRIATIONS, V V V V V V V V Hospital for the Insane V.A V Hospital for the Insane V.B V V V V V V supplement V V V w/ index V w/ index V w/ index V w/ index V supplement V w/ index V supplement V A-C w/ index V V Office V Board of Control

7 RG004 Auditor of Public Accounts 6 SUBGROUP TWO APPROPRIATIONS (cont) V Educational Institutions V V Departmental V Educational Institutions V Board of Control V Educational Institutions V Board of Control V Offices V Public Works (V.A-1) V Board of Control V Educational Institutions V Departments (V.A) v Appropriations General Ledger (oversize) V Departmental (V.A) V Educational/Brd of Control (V.B-C) V Departmental (V.A) V Educational/Brd of Control (V.B-C) V Departmental (V.A) V Educational/Brd of Control (V.B-C) V Departments (V.A) Office V Educational/Brd of Control (V.B-C) V Departments A Office V Educational/Brd of Control (V.B-C) V SUBGROUP THREE RECEIPTS & DISBURSEMENTS, B.1 Territorial Warrants, Samples (Nebr Territory) State Warrants, June 1876 V.1 Warrant Register, 7/11/1855-1/28/1863 V.2 Warrant Register, V.3 Warrant Register, V.4 Warrant Register, V.5 Warrant Register, (General Fund) V.6 Warrant Register, (General Fund) V.7 Disbursement Journal, (oversize) V.8 Disbursement Journal 9, V.9 Receipts Ledger, 1915 V. 10 Receipts Ledger, 1919

8 RG004 Auditor of Public Accounts 7 SUBGROUP FOUR LEDGERS & JOURNALS, V.1 Expense Ledger (Blotter) - Departmental March February 1875 V.2 Bounty Record, (Wolf bounties) V.3-8 Legislative Indexes (expenses), (employee & member expenses) V.9 Fund Ledger, Departmental, V.10 Fund Ledger, Departmental, Nov Jan 1930 V.11 Fund Ledger, Departmental, Mar Aug 1931 V.12 Fund Ledger, Departmental, Sept June 1932 V.13 Fund Ledger, Departmental, Dec June 1934 V.14 Fund Ledger, Departmental, July Sept 1935 V.15 Fund Ledger, Departmental, Oct Sept 1937 V Roads & Bridges, (oversize) (see also B.1, SG1) NOTE: The following volumes are very large and heavy. These volumes must be used at the K St. facility. Appointments must be made with Curator at K St. V.18 Monthly Statements of Auditor, 1921/23 thru 1929/31 V.19 Monthly Statements, 1933/35 thru 1937/39 V.20 Monthly Statements, 1939/41 thru 1945/47 V.21 Monthly Statements, 1947/49 thru 1955/57 V.22 Monthly Statements, 1947/59 thru 1963/65 V.23 Monthly Statements, 1963/65 thru 1965/67 SUBGROUP FIVE BOARD OF EQUALIZATION & ASSESSMENT, V.1 Minutes, May 8, SUBGROUP SIX COUNTY RECORDS, V.1 County Treasurer s in acct w/ state V.A, V.2 County Treasurer s Annual Settlement V.B, V.3 County Treasurer s in acct w/ state, V.4 Account w/ State, V.5 Annual Settlement V.C, V.6 Account w/ State, (mold damage)

9 RG004 Auditor of Public Accounts 8 SUBGROUP SIX COUNTY RECORDS (cont) V.7 Annual Settlement V.D, V.8 Annual Settlement V.E, V.9 Annual Settlement V.F, V.10 Abstract of Examination of Co. Treasurers, V.11 Annual Settlement V.G, V.12 Annual Settlement V.H, V.13 Annual Settlement V.I, thru 1944/1945 B.1 State Taxes charged to Counties, B.2 State Taxes charged to Counties, B.3 State Taxes charged to Counties, Final Settlements, V.14 Statement of Taxes & Monies collected, B.3 State Taxes cancelled by Co. Treasurer s 1947 SUBGROUP SEVEN CORPORATE RECORDS, SERIES ONE BANK RECORDS, V.1 State Banking Board Minutes, 6/4/ /16/1882 V.2 Bonds of State Depository Banks, V.A April July 1905 V.3 Bonds of State Depository Banks, V.B Aug June 1913 V.4 Annual Reports of Banks vol. A, Dec Apr V.5 Annual Reports of Banks vol. B, Oct Apr V.6 Annual Reports of Banks vol. C, Dec Apr V.7 Annual Reports of Banks vol. D, Dec Mar V.8 Annual Reports of Banks vol. E, Dec June 1889 V.9 Bank Statements, Vol. 1 (A-O), July Oct V.10 Bank Statements, Vol. 2 (P-Y), pp Armada - York, pp (July 1890) Beaver City - Clarkson, pp. 229-end, Oct note: this series, see also SG1, S1

10 RG004 Auditor of Public Accounts 9 SUBGROUP SEVEN CORPORATE RECORDS (cont) SERIES TWO INSURANCE COMPANIES, V.1 Insurance Company Examinations, V.2 Corporation Record, V.1, (Auditor s record of suits brought against corporations, including Auditor s copy of Incorporation filings, SUBGROUP EIGHT LAND RECORDS, V.1 Abstract of Proved Lands (including Indian Lands) Arthur to Wheeler Counties, V.2 Abstract of Proved Lands, V.3 Statement of Receipts issues for Common Lands Antelope - Wheeler Co., Adams Co. - York Co., V.4 Indian Lands subject to Assessment and Taxation, (w/ loose corres. at start of vol.) SUBGROUP NINE AUDIT REPORTS, SERIES ONE STATE AUDITS, B f.1 Valentine Home Guards Cos. A-B 1919 Grand Lodge of AOUW 1919 Omaha Armory Building 1927 Havelock Paving Dist. # f.2 Bankers Conservation Fund (1933) Depositors Guarantee Fund f.3 Cost of Heating Capitol Game, Forestation & Parks Comm 1930 f.4 Board of Educational Lands & Funds f.5 Railroad Reports, f.6 Adjutant General 1913, 1915 (1915) Institute for Feeble Minded Youth Nebraska State Historical Society Insurance Department

11 RG004 Auditor of Public Accounts 10 SUBGROUP NINE AUDIT REPORTS (cont) B.1 (cont) f.7 Lion Bonding & Surety Co State Supt of Public Insturction State Experiment Sta., Scottsbluff ibid, Valentine substation f.8 American Legion - State Relief Fund State Division of Athletics Public Welfare - Barber Division f.9 Dept of Agriculture Gasoline Tax Division Hotel Inspection Oil Division Potatoes Capitol Commission - Building Fund 1923, Welfare - Examining Boards ibid, Cosmetology Division f.10 Dept of Agriculture Game & Fish Division Game, Forestation & Parks Comm Public Works - Material & Equip State Road Building Account State Treasurer State Treasurer - Bonds Held 1930 State Treasurer - Gasoline Tax Div., v.1 Nat l Christian Welfare Union, Omaha, 1929 f.11 Bureau of Securities Secretary of State State Normal School & Teachers College, Kearney UNO - College of Medicine B.2 State Audits, B.3 Misc., Racing Commission Merit System 1970, SERIES TWO COUNTY AUDITS, B.1 (w/above Series) f.1 Stanton County Audits (1915) f.3 Lincoln County Compromise B.2-47 Adams-York

12 RG004 Auditor of Public Accounts 11 SUBGROUP NINE AUDIT REPORTS (cont) SERIES THREE PUBLIC POWER DISTRICTS, B B SUBGROUP TEN COUNTY BUDGETS, B Adams-York B Adams-York R86-05 B Adams-York B Adams-York R88-27 B Adams-York R88-28 B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York B Adams-York SUBGROUP ELEVEN BOND RECORDS, SERIES ONE BOND REGISTERS, V.1 Index to Drainage Dist, Irrig. Dist., precinct, city & village bonds V.2 Bond Register A (indexed) V.3 Bond Register B V.4 Bond Register C V.5 Bond Register D V.6 Bond Register E (city, village, county), V.7 Bond Register F V.8 Bond Register G V.9 Bond Register H V.10 Bond Register I V.11 Bond Register J

13 RG004 Auditor of Public Accounts 12 V.12 Bond Register K V.13 Bond Register L V.14 Bond Register M pp Farmers Irrigation 1922 V.15 Bond Register N V.16 Bond Register O V.17 Bond Register P

14 RG004 Auditor of Public Accounts 13 SUBGROUP ELEVEN SERIES ONE BOND RECORDS (cont) BOND REGISTERS (cont) V.18 Building Bonds Vol. AA Jan May 1908 V.19 Building Bonds Vol. AB May Aug 1912 V.20 Building Bonds Vol. AC Aug Feb 1919 V.21 Building Bonds Vol. AD Mar May 1921 V.22 Description of Bonds owned by the State, V.23 Bond Register U SERIES TWO COUNTY/PRECINCT BONDS, V.1-4 Index to County Bonds, V.4 County Bond Record Vol. A V.5 County Bond Record Vol. B V.6 County Bond Record Vol. C V.7 County Bond Record Vol. D 1887 V.8 County Bond Record Vol. E V.9 County Bond Record Vol. F V Precinct Bond Records, V.A-H SERIES THREE SCHOOL DISTRICT BONDS, V.1-20 Printed Histories of School Dist. Bonds, Vols. A-T V Plain History of School Dist Bonds, SERIES FOUR CITY/VILLAGE BOND RECORDS, V.1-13 Vols. A-M, V.14 Vol. unlabeled, SERIES FIVE MISCELLANEOUS BOND RECORDS, B.1 Public Power District Bonds, (misc.) V.1 Warehouse Bonds Register, V.2 Consumers PPD & Central Nebr Dist. Bonds thru 1941 V.3 Public Power & Irrig. Dist & Bridge Bonds, V.4 Central Nebr PP & I Dist Property Acquisition Bond Register,

15 RG004 Auditor of Public Accounts 14 SUBGROUP TWELVE POLICY AND PROCEDURE MANUALS B. 1 Uniform Accounting System Manual, 1997 Policy and Procedure Manual, 2007 SUBGROUP THIRTEEN MEETING MINUTES B. 1 Budget Act Advisory Board (LB 86), End of Inventory JEP/DJJ/pmc 7/3/1972 JEP/DJJ/pmc 2/1/1972 DM/pmc 1985 PMC Word 11/14/2000 GMK 8/23/2010